Yep, it's all hypothetical really
I've been driving diesel cars since 2006 and when I declared I was going for a petrol this time round, a few of my friends were sucking air through their teeth, rolling their eyes and and saying "but diesels are cheaper". I guess what I was probably trying to convince myself of is that the higher initial cost of a diesel engine plus the higher cost of diesel fuel per litre, actually levels the playing field quite a bit these days.
Interestingly I'm averaging around 45.5 mpg from the 118d Sport according to the OBC. If the 328i gets anywhere near that I'll be chuffed